Liabilities / Assets
79th percentile
Higher debt load relative to assets than 79% of similar nonprofits.
990 • Fiscal year 2016 • EIN 55-0792184
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
79th percentile
Higher debt load relative to assets than 79% of similar nonprofits.
Liabilities / Revenue
80th percentile
Higher debt load relative to revenue than 80% of similar nonprofits.
Net Margin
30th percentile
Higher net margin than 30% of similar nonprofits.
Top Officer Pay
83rd percentile
Higher top officer pay than 83% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
44th percentile
Faster asset growth than 44% of similar nonprofits.
Revenue Growth
55th percentile
Faster revenue growth than 55% of similar nonprofits.
Assets
Up$22,698
Up $45 (+0.2%) from 2015
Net Assets
Down$21,283
Down $1,370 (-6.0%) from 2015
Liabilities
Up$1,415
Up $1,415 from 2015
Revenue
Up$26,512
Up $1,167 (+4.6%) from 2015
Expenses
Up$27,882
Up $471 (+1.7%) from 2015
Net Income
Up-$1,370
Up $696 (+34%) from 2015
Christian theological seminary
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $21,377 | $21,377 | → $0 |
| Cash and Non-Interest-Bearing Accounts | $1,276 | $1,321 | ▲ $45 |
| Total Assets | $22,653 | $22,698 | ▲ $45 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | - | $1,415 | - |
| Total Liabilities | $0 | $1,415 | ▲ $1,415 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $22,653 | $21,283 | ▼ $1,370 |
| Total Net Assets Fund Balance | $22,653 | $21,283 | ▼ $1,370 |
| Total Liabilities and Net Assets / Fund Balance | $22,653 | $22,698 | ▲ $45 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $21,377 | - | $21,377 |
| Name | Title |
|---|---|
| David T Kim | President |
| Line Item | Amount |
|---|---|
| Other Expenses | $27,882 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Travel | $6,847 | - | - | $6,847 |
| Conferences and Meetings | $3,120 | - | - | $3,120 |
| All Other Expenses | $3,072 | - | - | $3,072 |
| Advertising | $2,200 | - | - | $2,200 |
| Office Expenses | $1,205 | - | - | $1,205 |
| Other Expenses | $1,130 | - | - | $1,130 |
| Insurance | $962 | - | - | $962 |
| Fees for Services Accounting | $550 | - | - | $550 |
| Total Functional Expenses | $27,882 | $0 | $0 | $27,882 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“No review was or will be conducted.”
“No documents available to the public”
“TUITION”
“Telephone 1,108 0 0 supplies 996 0 0 membership 825 0 0 postage and shippong 143 0 0 total 3,072 0 0”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 1415 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | CHRISTIAN THEOLOGICAL SEMINARY |
| IRS990/AddressChangeInd | 0 | X |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 2200 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 2200 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 3072 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 3072 |
| IRS990/BackupWthldComplianceInd | 0 | false |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | DAVID SHIN CPA PC |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine2Txt | 0 | DAVID SHIN CPA PC |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7183520884 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 21814 NORTHERN BLVD SUITE 108 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine2Txt | 0 | 21814 NORTHERN BLVD SUITE 108 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | BAYSIDE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 11361 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 1276 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1321 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 3120 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 3120 |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 27882 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 26512 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -1370 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 27882 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 26512 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | N/A |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 550 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 550 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | DAVID T KIM |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 26512 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 962 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 962 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 21377 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 21377 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 21377 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | CHRISTIAN THEOLOGICAL SEMINARY |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 22653 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 21283 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 1205 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 1205 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherExpensesGrp/Desc | 0 | AUTOMOBILE |
| IRS990/OtherExpensesGrp/Desc | 1 | UTILITIES |
| IRS990/OtherExpensesGrp/Desc | 2 | EQUIPMENT AND MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 3 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 3972 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 2704 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 2120 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 1130 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 3972 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 2704 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 2120 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 1130 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | DAVID T KIM |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TUITION |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 26512 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 26512 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | TUITION |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 0 | 27882 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYOtherExpensesAmt | 0 | 27411 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 25345 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -2066 |
| IRS990/PYTotalExpensesAmt | 0 | 27411 |
| IRS990/PYTotalRevenueAmt | 0 | 25345 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -1370 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 21377 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 21377 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 21377 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | false |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | TUITION |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | NO REVIEW WAS OR WILL BE CONDUCTED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | NO DOCUMENTS AVAILABLE TO THE PUBLIC |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | TELEPHONE 1,108 0 0 SUPPLIES 996 0 0 MEMBERSHIP 825 0 0 POSTAGE AND SHIPPONG 143 0 0 TOTAL 3,072 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART IX, LINE 24E |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 22653 |
| IRS990/TotalAssetsEOYAmt | 0 | 22698 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 22653 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 22698 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 27882 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 27882 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 1415 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 1415 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 22653 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 21283 |
| IRS990/TotalOtherProgSrvcExpenseAmt | 0 | 27882 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 27882 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 26512 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 26512 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 26512 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 22653 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 22698 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 6847 |
| IRS990/TravelGrp/TotalAmt | 0 | 6847 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 22653 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 21283 |
| IRS990/USAddress/AddressLine1Txt | 0 | 901 ARSENAL AVE 202 |
| IRS990/USAddress/CityNm | 0 | FAYETTEVILLE |
| IRS990/USAddress/StateAbbreviationCd | 0 | NC |
| IRS990/USAddress/ZIPCd | 0 | 28312 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 0 |
| IRS990/VotingMembersIndependentCnt | 0 | 0 |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2017-02-10 21:41:12Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DAVID T KIM |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2017-05-03 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | CUMBERLAND UNIVERSITY |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | CUMB |
| ReturnHeader/Filer/EIN | 0 | 550792184 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 901 ARSENAL AVE 202 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | FAYETTEVILLE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NC |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 28305 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | 07458CDA33575B251499283FE64556C357CD8DD2 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | 07458CDA33575B251499283FE64556C357CD8DD2 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 113323329 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | DAVID SHIN CPA PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 21814 NORTHERN BLVD STE 108 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | BAYSIDE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 113613580 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7183520884 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2017-05-03 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | DAVID SHIN |
| ReturnHeader/ReturnTs | 0 | 2017-05-09T10:43:31-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2016-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2016-12-31 |
| ReturnHeader/TaxYr | 0 | 2016 |
No mirrored PDF or thumbnail assets are attached yet.
Displayed year
2016 • Form 990Detailed filing. Detailed filing data is available for this year.